Details about Martin Ruf

Access statistics for papers by Martin Ruf.

Last updated 2016-10-10. Update your information in the RePEc Author Service.

Short-id: pru291

Working Papers

2016

1. Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity
   CESifo Working Paper Series, CESifo View citations (2)
   Also in Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V. (2016) View citations (2)
   ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2016) View citations (4)

2015

2. Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment
   CESifo Working Paper Series, CESifo View citations (8)
3. Who bears the cost of taxing the rich? An empirical study on CEO pay
   Working Papers, Oxford University Centre for Business Taxation View citations (2)

2013

4. CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision
   CESifo Working Paper Series, CESifo View citations (8)
   Also in Working Papers, Oxford University Centre for Business Taxation (2013) View citations (11)
5. Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As
   CESifo Working Paper Series, CESifo View citations (10)
   Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2013) View citations (8)
   Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V. (2013) View citations (10)

2012

6. Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data
   CESifo Working Paper Series, CESifo View citations (10)
   See also Journal Article Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data, Economic Journal, Royal Economic Society (2015) View citations (29) (2015)

2010

7. The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments
   CESifo Working Paper Series, CESifo View citations (15)

2009

8. The Taxation of Passive Foreign Investment - Lessons from German Experience
   CESifo Working Paper Series, CESifo View citations (15)
   See also Journal Article The taxation of passive foreign investment: lessons from German experience, Canadian Journal of Economics, Canadian Economics Association (2012) View citations (70) (2012)

2005

9. Tax incentives and the location of FDI: evidence from a panel of German multinationals
   Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank View citations (5)
   Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2004) View citations (21)
   See also Journal Article Tax incentives and the location of FDI: Evidence from a panel of German multinationals, International Tax and Public Finance, Springer (2007) View citations (95) (2007)

Journal Articles

2016

1. Repatriation taxes and outbound M&As
   Journal of Public Economics, 2016, 139, (C), 13-27 View citations (33)

2015

2. Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data
   Economic Journal, 2015, 125, (589), 1764-1789 View citations (29)
   See also Working Paper Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data, CESifo Working Paper Series (2012) View citations (10) (2012)
3. Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
   Nordic Tax Journal, 2015, 2015, (1), 17-33 View citations (23)

2012

4. Broadening the tax base of neutral business taxes
   Economics Letters, 2012, 117, (1), 81-83 View citations (5)
5. The taxation of passive foreign investment: lessons from German experience
   Canadian Journal of Economics, 2012, 45, (4), 1504-1528 View citations (70)
   See also Working Paper The Taxation of Passive Foreign Investment - Lessons from German Experience, CESifo Working Paper Series (2009) View citations (15) (2009)

2011

6. The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments
   National Tax Journal, 2011, 64, (3), 817-38 View citations (53)
7. Why is the Response of Multinationals' Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations
   FinanzArchiv: Public Finance Analysis, 2011, 67, (2), 123-144 View citations (13)

2008

8. Belastung der Kapitalgesellschaften nach der Unternehmensteuerreform 2008
   Wirtschaftsdienst, 2008, 88, (1), 64-72 View citations (1)

2007

9. Tax incentives and the location of FDI: Evidence from a panel of German multinationals
   International Tax and Public Finance, 2007, 14, (2), 151-164 View citations (95)
   See also Working Paper Tax incentives and the location of FDI: evidence from a panel of German multinationals, Discussion Paper Series 1: Economic Studies (2005) View citations (5) (2005)